Government bills13
- HE 131/2025 vpPassed with amendments
Online alcohol sales and home delivery
Ordering alcohol for home delivery from Finnish shops, Alko and foreign online stores will be permitted. At the same time, online advertising of strong alcoholic beverages will be allowed.
25 Jun 2026 · 5 votes98 jaa77 ei - HE 143/2025 vpPassed with amendments
Tuition fees for non-EU students
Tuition fees will be introduced for upper secondary students arriving in Finland from outside the EU and EEA. In addition, commissioned vocational education and training can be sold to employers also for Finnish and other EU citizens.
12 Dec 2025 · 6 votes131 jaa42 ei - HE 125/2025 vpPassed with amendments
Tightening the taxation of share exchanges
Tax rules for share exchanges in corporate restructurings will be tightened so that owners can no longer artificially increase the amount of tax-relieved dividends or reduce capital gains taxes. At the same time, carrying out genuine corporate restructurings and raising international financing will be made more flexible.
27 Nov 2025 · 1 voteOnly vote · Dissenting opinion
104 jaa49 ei - HE 136/2020 vpPassed
Taxing foreign companies managed from Finland
Foreign companies managed from Finland will be taxed in Finland on their worldwide income in the same way as domestic companies. The reform prevents tax avoidance in situations where a company is registered abroad even though its management operates in Finland.
17 Dec 2020 · 1 voteOnly vote · Mietintö / Markku Eestilän lausumaehdotus
33 jaa22 ei - HE 138/2022 vpPassed with amendments
Improving reimbursements for medical care abroad
Finns will receive higher reimbursements for healthcare obtained in another EU or EEA country, Switzerland or the United Kingdom. Reimbursement will be paid at the same level as what equivalent care would have cost in the domestic public healthcare system.
15 Feb 2023 · passed without a vote - HE 185/2020 vpPassed
Tax deduction of EEA subsidiary losses
A Finnish parent company will, under certain conditions, be able to deduct the final losses of a subsidiary located in another EEA state in its taxation. The deduction can be made as a separate group deduction once the subsidiary's operations have been discontinued and the company has been dissolved.
17 Dec 2020 · passed without a vote - HE 68/2017 vpLapsed
Reforming reimbursements for healthcare abroad
Costs of health services received in EU and EEA countries and Switzerland will be reimbursed on the same basis as corresponding care in Finland. Reimbursing services other than primary healthcare will require a referral or an assessment of the need for care.
18 Apr 2019 · no votes - HE 265/2018 vpPassed with amendments
Updating aviation emissions trading rules
Aviation emissions trading will continue to be restricted to flights within the European Economic Area until the end of 2023. The number of free emission allowances allocated to airlines will begin to be reduced annually from 2021 onwards.
7 Mar 2019 · passed without a vote - HE 152/2018 vpPassed
Facilitating higher education and continuous learning
The flexibility of higher education studies and opportunities for continuous learning will be increased to meet the needs of working life. Student admissions and internal transfers within higher education institutions will also be made easier.
20 Dec 2018 · 5 votesClosest vote · 2. lakiehdotus, 28 a §, mietintö / Sami Savio
164 jaa16 ei - HE 46/2017 vpPassed
Internships in Finland for foreign-trained doctors
Persons who have graduated as doctors in an EU or EEA country will be able to complete the professional practical training required for their degree in Finland, regardless of the year they began their studies. Valvira (the National Supervisory Authority for Welfare and Health) will grant them a restricted right to practise as a doctor under the direction and supervision of another doctor for the duration of the training.
29 May 2017 · passed without a vote - HE 265/2016 vpPassed
Deregulating pension and insurance fund investments
Pension foundations and insurance funds will be able to invest their assets more freely in OECD countries outside the European Economic Area (EEA). In addition, quantitative restrictions on real estate investments by institutions providing voluntary supplementary pensions will be removed.
16 Mar 2017 · passed without a vote - HE 189/2016 vpPassed
Raising and extending Financial Stability Authority fees
The administrative fees financing the operations of the Financial Stability Authority will be raised and extended to cover significant branches of foreign banks in Finland. The change will ensure that the authority's operations are funded by the financial sector without tax revenue.
7 Dec 2016 · passed without a vote - HE 12/2015 vpPassed
Returning unlawfully removed cultural objects
The return from Finland of national treasures and other cultural objects unlawfully removed from EU countries will be made more effective. The return of an object removed from another member state can be claimed in more cases than before and within a longer time limit.
16 Oct 2015 · passed without a vote